INCOME TAX OFFICER(INTERNATIONAL TAXATION),, KAKINADA vs. MEHER PRASAD TATINENI REP. BY DEVATHA NAGESH MOHAN, KAKINADA

Per Bench: These appeals are filed by the revenue against the order of the Commissioner of Income Tax(Appeals) [CIT(A)]-10, Hyderabad vide I.T.A.No.0003/CIT(A)-10/2018-19/CIT(A), Hyd-10/10056/2018-19 and 2 I.T.A. Nos.4-7 /Viz/2019 Shri Meher Sitaram Tatineni and Shri Meher Prasad Tatineni, Rajahmundry

ITA No.0005/CIT(A)-10/2018-19/CIT(A), Hyd-10/10063/2018-19 dated 24.10.2018 for the assessment year 2008-09. 2. When these appeals are taken up for hearing, the Ld. DR has submitted that the tax effect involved in these appeals is below Rs.20 lakhs. As per the latest circular No. 03/2018, dated 11.07.2018 of CBDT being retrospective in nature, which is in supersession of its Circular No. 21/2015 dated 10.12.2015, in relation to filing of appeals before the Income Tax Appellate Tribunal, the appeals are not maintainable since the tax demand is less than Rs.20.00 lakhs. The department has not made out case of exception as provided in the circular. Hence, these appeals are dismissed as not pressed.

Order pronounced in the open court on 3rd April, 2019. (डि.एस. सुन्दर ससह) (वी.दुगगा रगव) (V. DURGA RAO) (D.S. SUNDER SINGH) लेखग सदस्य/ACCOUNTANT MEMBER न्यगडयक सदस्य/JUDICIAL MEMBER डवशगखगपटणम /Visakhapatnam ददनगांक /Dated : 03.04.2019 L.Rama, SPS

3 I.T.A. Nos.4-7 /Viz/2019 Shri Meher Sitaram Tatineni and Shri Meher Prasad Tatineni, Rajahmundry

आदेश की प्रडिडलडप अग्रेडषि/Copy of the order forwarded to:- निर्धाऩरती/ The Assessee- Shri Meher Sitaram Tatineni (Rep.Assessee of 1. Shri Devatha Srirama Murthy) and Shri Meher Prasad Tatineni (Rep.Assessee of Shri Devatha Nagesh Mohan), D.No.80-17-18/1, JN Road Rajahmundry 2. रधजस्व/ The Revenue – Income Tax Officer (International Transaction), Kakinada

Sr. Private Secretary ITAT, VISAKHAPATNAM